“营改增”对城市轨道交通工程造价的影响分析

Analysis of the Impact of “changing sales tax into value added tax” on Urban Rail Transit Project Cost

"营改增"是我国为了消除重复征税弊端、降低各方运行成本、调动各方积极性、促进各行业的发展竞争所采取的一项结构性减税政策,对城市轨道交通业产生了巨大的影响。本文主要介绍"营改增"前后计价方法的变化,并对各费用构成要素进行对比分析,得出轨道交通工程造价影响的结论,并通过实例分析和探讨"营改增"对城市轨道交通的造价影响,可为类似项目提供参考。

The"changing sales tax into value added tax" is a structural tax reduction policy adopted by our country to eliminate repeated taxation disadvantages,reduce all parties’ operating costs,mobilize all parties’ enthusiasm,and promote the development and competition of various industries,which has had a huge impact on the urban rail transit industry. This paper mainly introduces the change of the pricing method before and after the "changing sales tax into value added tax",compares and analyzes the various cost components,and draws conclusions on the impact of the cost of rail transit engineering. Through examples the impact of "changing sales tax into value added tax"on the cost of urban rail transit was analyzed and discussed,to provide a reference for similar engineering practice.